AQ外贸公司现金流管理内部控制有效性问题研究

发布时间：2018-06-09 20:19

本文选题：现金流 + 内部控制　；参考：《浙江理工大学》2015年硕士论文

【摘要】：现金流管理对于大多数企业的成功和失败存在着至关重要的影响,大量的研究表明,国内外很多大企业如巨人集团、联合航空和安然的倒闭主要是由于现金流的管理不善引起的资金链断裂而造成的,尽管它们在产品或服务质量等方面出现问题但导致公司财务危机最后造成公司倒闭破产的主要原因还是现金流管理的失控引起的现金流断裂。对于民营中小企业的管理者而言,企业的现金流管理对企业的生存发展非常重要,有效的现金流管理可以促进企业的发展壮大,相反,现金流管理不善也会产生严重的负面影响。单纯财务层面的管理已经不能满足现金流管理活动对于企业管理决策者的要求。因此,如何加强企业现金流的管理和控制,也就成为企业关注的焦点。AQ公司是当代中国一大批依赖出口的民营企业的典型代表之一,本文以内部控制理论和AQ公司为主要的理论依据和立足点,利用理论分析、问卷调查、审查测试、座谈交流等方法,从内部控制的从控制环境、风险评估、控制活动、信息与沟通和监督评价五个方面分析了AQ公司现金流内部控制方面的现状及其有效性,分析发现AQ公司决策者和管理人员对于资金的运作和管理认识不足,在现金流管理的内部控制上缺乏有效性,针对AQ公司现金流管理内控存在的问题,本文提出了完善AQ公司现金流内部控制体系的相应建议和措施。本文通过对AQ公司现金流内部控制的研究分析,来探索一条适合我国民营外贸企业现金流管理的完善的思路和方法,不但可以为改善AQ公司现金流内部控制管理发挥作用,也对同时期其他依赖出口的民营企业起到有效的借鉴作用,对提升企业的可持续发展管理能力和提供更高的价值策略方案具有重要的实践意义。
[Abstract]:Cash flow management has a vital impact on the success and failure of most enterprises. A large number of studies show that many large enterprises at home and abroad, such as Giant Group, The collapse of United Airlines and Enron was mainly due to a broken financial chain caused by poor cash flow management. Although they have problems in the quality of products or services, the main reason that leads to the financial crisis and the bankruptcy of the company is the cash flow breakage caused by the runaway cash flow management. For the managers of small and medium-sized private enterprises, cash flow management is very important for the survival and development of enterprises, effective cash flow management can promote the development of enterprises, on the contrary, Poor cash flow management can also have a serious negative impact. The management of financial level can not meet the requirements of cash flow management for enterprise management decision makers. Therefore, how to strengthen the management and control of enterprise cash flow has become the focus of attention. AQ company is one of the typical representatives of a large number of private enterprises relying on export in contemporary China. Based on the internal control theory and AQ company as the main theoretical basis and foothold, using the methods of theoretical analysis, questionnaire survey, examination and test, discussion and exchange, this paper discusses the internal control from the control environment, risk assessment, control activities, etc. This paper analyzes the current situation and effectiveness of internal control of cash flow in AQ Company from five aspects of information and communication and monitoring and evaluation. It is found that the decision-makers and managers of AQ Company have insufficient understanding of the operation and management of funds. There is a lack of effectiveness in the internal control of cash flow management. Aiming at the problems existing in the internal control of cash flow management of AQ company, this paper puts forward the corresponding suggestions and measures to improve the internal control system of cash flow in AQ company. Through the research and analysis of cash flow internal control of AQ company, this paper explores a perfect thought and method for cash flow management of private foreign trade enterprises in our country, which can not only improve the internal control management of cash flow of AQ company, but also play a role in improving the cash flow internal control management of AQ company. It also plays an effective role in reference to other private enterprises which depend on export in the same period. It is of great practical significance to enhance the management ability of sustainable development of enterprises and to provide higher value strategies.
【学位授予单位】：浙江理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F752.6

【相似文献】